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THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
SCHEDULE D

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SCHEDULE 'D'

(See clause (d) of sub-section (1) of section 5)

Goods Exempted from Tax

Sr.No. Name of the Commodity
(1) Agricultural implements manually operated or animal driven.
(2) Aids and implements used by handicapped persons.
(2A) All bangles (except those made precious metals).
(2B) Animal feed to include supplement at husk of pulses (concentrates and additives), wheat bran and de-oiled cake.
(3) Aquatic feed, poultry feed and cattle feed including grass, hay and straw.
(4) Bamboo mattings
(5) Betel leaves
(6) Bread
(7) Books, periodicals and journals including map, charts and globes.
(8) Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi.
(9) Charcoal.
(10) Coarse grains other than paddy, rice and wheat.
(11) Condoms and contraceptives.
(12) Cotton and silk yarn in hank.
(13) Coconut fibre
(14) Coconut in shell and separated kernel of coconut other than copra.
(15) Curd, Lassi, butter milk and separated milk
(16) Earthen pot
(17) Electrical energy
(18) Firewood except casurina and eucalyptus timber.
(19) Fishnet , fishnet fabrics including fishnet twin and ropes, fish seeds, prawn/shrimp seeds, fishing requisites other than fishing boats (mechanised and non-mechanised)
(20) Flour, atta maida, suji and besan.
(21) Fresh milk and pasteurized milk.
(22) Fresh plants, saplings and fresh flowers.
(23) Fresh vegetables and fruits.
(24) Ginger and garlic.
(24A) Goods taken under customs bond for re-export after manufacturing or otherwise.
(25) Omitted w.e.f 1st August, 2005
(25A) Gur and jaggery.
(26) Human blood and blood plasma.
(27) Husk and bran of cereals and groundnut husk.
(28) Indigenous handmade musical instruments.
(29) Idols made of clay and clay lamps.
(29A) Items covered by PDS (except kerosene).
(30) Kumkum, bindi, alta and sindur.
(30A) `Khadi' garments/goods and made-ups.

Explanation: For the purpose of this entry `Khadi' means any cloth woven on handloom in India from cotton, silk or woollen yarn hand-spun in India or from the mixture of any two or all such yarns.

(31) Leaf plates and cups.
(32) Meat, fish, prawn, and other aquatic products when not cured or frozen; eggs and livestock and animal hair.
(33) National flag
(34) Organic manure.
(35) Non-judicial stamp paper sold by Government Treasuries; postal items, like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form.
(36) Paddy, rice, wheat and pulses
(36A) Papad
(37) Plantain leaves
(38) Poha, murmura and lai
(39) Raw wool
(40) Semen including frozen semen
(40A) Salt (branded or otherwise)
(41) Seeds of all types other than oil seeds.
(42) Silk worm laying cocoon and raw silk
(43) Slate and slate pencils
(44) Sugar (as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957))
(45) Tender green coconut
(46) Textile fabrics, (as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957))
(47) Tobacco, (as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957))
(48) Omitted w.e.f 1st August, 2005
(49) Water other than -
    (i) aerated, mineral, distilled, medicinal, tonic, battery, demineralised water; and
    (ii) water sold in sealed container.
(50) Sales effected by the Depot of Canteen Stores Department (I) and Indian Naval Canteen Services located in Goa to the members of the Armed Forces, Civilian Personnels, paid from the Defence Estimates, and to Ex-service Personnel stationed in Goa, either directly through retail outlet or through canteen stores other than Liquor and alcoholic beverages, air conditioning plant including air conditioners and air coolers and their components, parts and accessories; refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, bottle coolers, walk in coolers and components, parts and accessories of any of them; television sets and antennas, television cameras, television monitors and components, parts and accessories of any of them; closed circuit television, cameras, video television, video players, video cassettes, audio cassette players and recorders, disc players and components, parts and accessories of any of them; electrical and electronic instruments, apparatus and appliances, domestic electrical appliances; motor vehicles, motor cycles, motor scooters, motorettes and three wheelers; cell phones and parts and components thereof; DVD, CD, DTH, parts and components thereof; Computers and parts and accessories thereof.